VAT in Switzerland

VAT Rates in Switzerland

VAT registration in Switzerland

In Switzerland, businesses and individuals who meet certain conditions must register for VAT.

What is the VAT threshold in Switzerland?

For sales with a lower value consignments (with a VAT value of <CHF 5), the VAT registration threshold in Switzerland is CHF 100,000 in annual turnover. E-commerce sellers that earn that amount of more must register for VAT.

Do you need a fiscal representative in Switzerland?

Yes, foreign companies selling in Switzerland are generally required to appoint a fiscal representative for VAT compliance.

What is a fiscal representative?

A fiscal representative in Switzerland is a person or company that acts on behalf of a foreign business to handle their VAT obligations. This includes registering for VAT, communicating with Swiss tax authorities, and filing VAT returns.

It’s required for foreign companies with a global turnover of more than CHF 100,000.

VAT for consumers

As a consumer, VAT is mostly out of sight, but it’s built into the price of what you buy. However, if you’re visiting Switzerland, keep in mind:

  • Tax-Free Shopping: Non-residents may be eligible for a VAT refund on purchases made during their stay.

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